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Revenue Notices

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Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)

Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.

Find a Revenue Notice

Number Description Tax Type Notice Type
06-06 Sales and Use Tax - Sales Price - Interior Design Services Sales and Use Tax
06-05 Sales and Use Tax - Use Tax - Fractional Ownership Interests Sales and Use Tax
97-08 Unfair Cigarette Sales Act - Revocation of Revenue Notice # 96-04 Cigarette Tax, Sales and Use Tax
06-03 Sales and Use Tax - Online Data Retrieval for Capital Equipment - Revocation of Revenue Notice 98-0 Sales and Use Tax
06-02 Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against Retail Corporation Franchise Tax, Sales and Use Tax
97-07 Revocation of Revenue Notices # 91-09 and # 91-10 Gross Earnings, Sales and Use Tax
96-06 Sales Tax - Exempt Entities Sales and Use Tax
96-05 Sales Tax - Sales of Ultralight Planes Sales and Use Tax
05-12 Sales and Use Tax - Exemption for Durable Medical Equipment; Definition of "Home Use" and "Medical Purpose" MinnesotaCare, Sales and Use Tax
94-22 Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota Law Corporation Franchise Tax, Individual Income Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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